企业契约形式、财权安排与财务治理演进  

Contract Forms,Arrangement of Financial Powers and The Evolution of Financial Governance in Enterprise

作　　者：陶锦莉[1] 

机构地区：[1]金陵科技学院,江苏南京210001

出　　处：《财会通讯（学术版）》2007年第12期74-76,共3页Communication of Finance and Accounting

摘　　要：本文认为,企业契约形式与财权安排及财务治理具有非常密切的内在联系。对我国不同时期企业契约形式的考察,发现财权安排具有内在逻辑,企业财务治理在不同历史时期具有不同的演进特征。The contract forms、arrangement of financial powers and the evolution of financial governance have very close relationship. Through the investigation of Contract forms at different stages,we can discover that the internal logic arrangements of financial powers,which can be used to reveal the characteristics of the evolution of financial governance in different historical periods

关 键 词：契约形式 财权安排 财务治理 

分 类 号：F271[经济管理—企业管理]